Wildan, Romadhon and Andriani, Sri ORCID: https://orcid.org/0000-0001-5197-7098 (2023) The effect of tax policies, money laundering pratices, and tax avoidance on crypto asset transactions in Indonesia. Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi), 7 (1). pp. 202-215. ISSN 2541-5255
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Abstract
This study aims to examine tax policies, money laundering practices, and tax avoidance for cryptocurrency asset transactions in Indonesia. This study's samples were investors or holders of cryptocurrency assets who transacted on the platform and were in East Java. this research Using the sampling technique using the slovin formula, a total sample of 399 investors or cryptocurrency stakeholders was obtained. While the data collection technique in this study used Multiple Linear Regression Analysis using the Statistical Package for Social Science (SPSS). The results of the analysis prove that there is a positive and significant influence of taxation policies, money laundering practices and tax avoidance on cryptocurrency asset transactions in Indonesia. These results prove that tax policies, money laundering practices, and tax avoidance can influence high and low cryptocurrency asset transactions in Indonesia
Item Type: | Journal Article |
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Keywords: | Tax Policies; Money Laundering Practices; Tax Avoidance; Cryptocurrency |
Subjects: | 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting |
Divisions: | Faculty of Economics > Department of Accounting |
Depositing User: | sri andriani |
Date Deposited: | 19 Nov 2023 22:56 |
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